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Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations 2006 and shall come into force on 14th February 2006.

(2)

These Regulations shall have effect with respect to accounting periods of Lloyd’s partnerships ending on or after that date.